CFR›Title 20›Chapter III›Part 404›Subpart M›Subject Group How To Identify Covered Employees ContainsSection 404.1220CorpusDaily eCFRDisplayed edition2026-08-11Last updated2026-08-11 Sections 404.1220 § 404.1220 Identification numbers. Previous How Overpayments of Contributions Are Credited or Refunded—for Wages Paid Prior to 1987 How Overpayments of Contributions Are Credited or Refunded—for Wages Paid Prior to 1987 Next How To Report Wages and Contributions—for Wages Paid Prior to 1987 How To Report Wages and Contributions—for Wages Paid Prior to 1987